Changes - death (child): Death of a child - referrals to Priority 1 team

Checklist

Background

All cases notified to Tax Credit Office that involve the death of a child or young person will be dealt with by the Priority 1 team. The Priority 1 team will deal with all aspects of the case that relate to the death of the child or young person. This will include

contacting the customer to determine all the relevant details, if required

issuing a new claim form

sending a standard letter of condolence with any correspondence issued

amending any claim to tax credits that has been made

reporting the death of the child to the Child Benefit Office, if appropriate

capturing any new tax credits claim that is received and is marked ‘Priority 1 Team’.

An award of tax credits can continue for eight weeks after the date of death of the child or young person. However, where entitlement was already due to end during the eight-week run-on, tax credit entitlement will still end at the earlier date.

If a child is stillborn, there isn’t any entitlement to Child Tax Credit or Child Benefit for that child. Parents can register a stillbirth, but there isn’t a birth certificate.

Guidance

Note: When sending customer, staff or process data to another individual or team, make sure you follow the latest data security guidelines or contact the Data Guardian / Data Security Team for advice.

Note: If you are dealing with a claim where the customer states they are claiming for a child/young person who is an exception contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: If you are dealing with a claim where the exception marker has been applied to any of the children/young persons included in the claim contact the Exception Team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (This content has been withheld because of exemptions in the Freedom of Information Act 2000) For how to check if the exception marker has been applied, use TCM1000314.

Step 2

Step 3

If the deceased child is already shown on the claim

enter the following on the ‘Free Format’ screen. For how to do this, use TCM1000036

name of the deceased child

date of death

source of the information

the message ‘All work list entries are to be dealt with by the Priority 1 Team only’
Note: The changes will be stored on the ‘Free Format’ screen. Once the claim has been awarded, an entry will be created on the Unprocessed Change of Circs work list.

enter the following on the ‘Free Format’ screen. For how to do this, use TCM1000036

the reason for the change - for example, ‘A child to be added to the claim for the first time’

name of the deceased child

date of birth

date of death

date of notification

source of the information

childcare start date, if applicable

childcare details, if applicable

responsibility start date

date the customer notified us of the child to be added to the claim

disability start date, if applicable

DLA (HCC) / PIP (ER) start date, if applicable

Connexions or Local Authority Support Services start date, if applicable

full-time education start date, if applicable

the message ‘All work list entries are to be dealt with by the Priority 1 Team only’
Note: The changes will be stored on the ‘Free Format’ screen. Once the claim has been awarded, an entry will be created on the Unprocessed Change of Circs work list.

Step 5

Check for any verification failures. For how to do this, use TCM1000150.

Note: If there’s a rule 2b verification failure and you’ve any suspicions about the claim, transfer the work list item to the Compliance ‘Identity Fraud Referrals’ MU. Use TCM0322460 for the correct MU number. If the claim is from the genuine person then Compliance will return the work list item back to you within two days.

Step 7

If the childcare costs were being paid for the deceased child at the date of their death

end the childcare costs for the deceased child eight weeks from the date of death. For how to do this, use TCM1000167 and TCM1000163
Note: Don’t complete the ‘Amend Finish’ screen at this point.
Note: If there is already an end date present, don’t amend the date.

If the customer has told us the childcare costs for the deceased child ended prior to the child’s date of death

calculate the effective end date of the childcare costs. For how to do this, use TCM1000140

end the childcare costs for the deceased child. For how to do this, use TCM1000163 and TCM1000167
Note: Don’t complete the ‘Amend Finish’ screen at this point.
Note: If there is already an end date present, don’t amend the date.

Step 8

Check if the details of the deceased child are already recorded on the tax credits computer.

If the details of the deceased child are already recorded on the tax credits computer

enter the date of death of the child in the ‘Correction Child’ screen
Note: Once you’ve entered the date of death of the child, the computer will automatically populate the ‘Responsibility End Date’ field with a date that includes an eight-week run-on period.

If the details of the deceased child aren’t already recorded on the tax credits computer

enter the deceased child’s details. For how to do this, use TCM1000182
Note: Don’t complete the ‘Amend Finish’ screen at this point.

enter the date of death of the child in the ‘Correction Child’ screen
Note: Once you’ve entered the date of death of the child, the computer will automatically populate the ‘Responsibility End Date’ field with a date that includes an eight-week run-on period.

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